Theoretical progress in Higgs boson production and background processes is discussed with particular emphasis on QCD corrections at and beyond next-to-leading order as well as next-to-leading order electroweak corrections. The residual theoretical uncertainties of the investigated processes are estimated in detail. Moreover, recent investigations of the MSSM Higgs sector and other extensions of the SM Higgs sector are presented. The potential of the LHC and a high-energy linear e+e- collider for the measurement of Higgs couplings is analyzed.
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